Rating Policy: Differential General Rates

Application form

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This form is to be used by local governments for an application to the Minister for Local Government for approval to impose a differential general rate under section 6.33(3) of the Local Government Act 1995 (opens a new window) that is more than twice the lowest differential rate being imposed. 

To assist with completing the application form, please ensure that the Rating Policy: Differential General Rates (opens a new window) is reviewed. This policy outlines the legislative basis for an application as well as what guides the Minister’s decision when considering applications.

The information you provide will be used by the Department of Local Government, Sport and Cultural Industries for the purpose of ­assessing the application.

Should you require assistance with completing this form, please call us on 61 8 6552 1530, toll free for country callers on 1800 634 541 or email legislation@dlgsc.wa.gov.au. For a Translating and Interpreting Service (TIS) telephone 13 14 50.

Before submitting this application, please ensure that:

  • all matters within the Rating Policy: Differential General Rates have been complied with separate application forms are used if submitting an Unimproved Value (UV) and a Gross Rental Value (GRV) application
  • separate application form to be used when submitting a Minimum Payment Application
  • public notice has been for a period of at least 21 days, not including the date of advertisement
  • all relevant attachments are included as applications won't be processed until all relevant attachments are received by the department
  • adequate consultation has been undertaken (for example, if there are fewer than 30 ratepayers in a category, each ratepayer should be contacted individually)
  • local governments may also wish to view the Rating Processes webinar (opens a new window).
*required fields

The City/Town/Shire of ... applies to the Minister for Local Government for approval to impose a differential general rate under section 6.33(3) of the Local Government Act 1995 that is more than twice the lowest differential rate being imposed.

Advise when council plans to adopt their budget subject to Ministerial approval. Allow 21 days for approval.

Note: allow 21 days from DLGSC receipt of all required information.

1. This application relates to properties proposed to be rated on the basis of*

Provide the rate in the dollar (RID) as cents in the dollar. For example: Category: (RID).

Please attach the Rate Information Table for:

  • the financial year the subject of this application, and
  • the previous financial year.

Ensure rate in the dollar (RID) is provided to cents in the dollar.

3. Attachment 1: copy of the Rate Information Tables*

This field is required

Note: If you use the Moore Australia System, this is note 2 in the budget for rates.

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Key value — objectivity

4. Details of land: are the differential general rate categories based on zoning, land use, vacant land or a combination of these?*
5. Has there been a change to boundaries of the district within the past 5 years?*
If there has been, the Local Government Act provides that the land may be rated according to whether or not the land is in a town-site or in a particular part of a district.

Compliance with legislation

6. Have section 6.33(1) of the Local Government Act 1995 and Financial Management Regulation 52A been complied with?*
Refer to the Rating Policy: Differential Rates for details.
7. Has the draft budget been prepared and the budget deficiency identified?*
Attachment 2: copy of the draft budget*

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Key value — fairness and equity

8. Has council reviewed its expenditure and considered budgetary efficiency measures as part of its budget deliberations?*
Attachment 3: copy of council minutes*

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Please ensure that budget efficiency measures are clearly identified in the minutes.

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9. Do the objects and reasons clearly explain why each differential general rate is proposed and why it is set at the proposed amount?*

Note: Objects and reasons need to explain each differential general rate and minimum payment separately. This includes rates where Ministerial approval is not being sought.

    10. Has council adopted the objects of, and reasons for, each proposed differential rate?
    Attachment 4: copy of the adoption of objects and reasons*

    This field is required

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    Attachment 5: copy of the minutes where the objects and reasons were adopted by council*

    Required

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    Key value — fairness and equity

    11. If a category of ratepayer is significantly contributing to the local government’s revenue through fees, charges and other payments, do these same costs form justification for the different rates in the objects and reasons? For example, donations, community funding arrangements.

    12. Has the land been revalued by the Valuer General’s Office in the past 12 months?*

    13. In categories where there were fewer than 30 ratepayers, has each ratepayer been consulted in writing and provided a 21 day submission period?*
    Attachment 6: copies of letters*

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    Each ratepayer should be provided a copy of the department’s Rating Policy: Differential General Rates, the objects and reasons, the differential general rate that will apply and a comparison to the previous year.

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    14. Were any submissions or objections received?*
    If no submissions were received, this needs to be mentioned in the council minutes.

    Attachment 7: copy of council minutes addressing any submissions or lack of submissions*

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    Attachment 7: copy of submissions

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    Attachment 8: copy of council response to each submission

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    Key value — consistency

    15. Are properties that are used for the same purpose rated in a similar way? *

    16. Do the proposed differential general rates align with the rating strategy in the corporate business plan and long term financial plan? *
    If no, has the council detailed its reasons for deviating from the rating strategy?

    17. As part of the local government's rating strategy, has consideration been given to the rates being proposed in neighbouring or similar local governments? *

    Key value — transparency and administrative efficiency

    18. Has the local government complied with the Rating Policy — Giving Notice and given public notice of the proposed rates? *
    Note: the public notice must be published on the official website of the local government and in at least 3 of the prescribed ways.
    Attachment 10: copy of the public notice*

    This field is required

    Provide a copy of the whole page, including the name of the publication and the date of publication.

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    If this is before 1 May, this will have to be readvertised.

    If fewer than 21 days (not including the date of advertisement), this will have to be readvertised.

    21. Did the public notice contain all of the required information?*

    If not, this will have to be readvertised.

    Refer to the Rating Policy: Giving Notice.

    22. Has council given full consideration to each submission received?*
    Attachment 11: copy of agenda and council minutes*

    This field is required

    Minutes must clearly state that council considered each and any submission.

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    23. Were any changes made as a result of the submissions or other factors?

    24. Did council resolve to make this application?*

    Attachment 12: copy of council minutes*

    Required

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    Contact

    Page reviewed 23 February 2024

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